HCOTEG150000 – Deficiencies in warehoused oil: Table of Contents


This section contains the following:

HCOTEG150250Scope of guidance
HCOTEG151500Gains and losses shown in trade records
HCOTEG151750How are discrepancies due to errors in measurement to be treated?
HCOTEG152000Losses due to accidents or thefts in duty suspension
HCOTEG152250Losses of oil removed under duty suspension
HCOTEG152500Trader’s explanations for deficiencies
HCOTEG152750Allowances
HCOTEG153000Accidental losses of duty-suspended oil in transit
HCOTEG153250Diversions
HCOTEG153500Payment of duty
HCOTEG153750Other considerations

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